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HS Code 0902.40 : Tea, whether or not flavored, Other black tea (fermented) and other partly fermented tea

The 6-digit Harmonized System (HS) code for tea, whether or not flavored, other black tea (fermented) and other partly fermented tea is 0902.40. Under the 2026 Colombia (DIAN), the representative MFN general duty rate is 10% [DIAN Colombia].

Chapter

Ch 09

Heading

0902

Subheading

0902.40

CO MFN Duty

10%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 09

Tea, whether or not flavored

Heading 0902

0902

Tea, whether or not flavored

Subheading .40

.40

Other black tea (fermented) and other partly fermented tea

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Colombia (DIAN Comercio Exterior)

0902.40

Representative MFN Arancel Rate

10%

Verified July 2026 · DIAN Source

MODULE 5: COLOMBIA IMPORT DUTY & IVA BREAKDOWN

DIAN Base MFN Duty

10%

CAN / DIAN Tariff [DIAN]

Impuesto al Valor Agregado (IVA)

19.00 %

CIF + Duty Base [IVA 19%]

De Minimis Threshold

USD $200

Duty-Free Limit

Notice: Colombian customs clearance, tariff items, MFN arancel rates, and 19% IVA are governed by Dirección de Impuestos y Aduanas Nacionales (DIAN). Always verify declarable lines with DIAN prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 0902.40

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 0902.40.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

AGENCY-CONDITIONAL (PGA)

FDA Prior Notice / USDA Phytosanitary Cert

Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

ACE PGA Message-Set Flags: FDA (FOO): Prior Notice (PN) + Food Facility Registration

Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].

MODULE 8: COLOMBIA Trade Remedies & Safeguards

Dirección de Impuestos y Aduanas Nacionales (DIAN) Anti-Dumping / Trade Defence

Standard DIAN Customs Tariff 2026

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Tea, whether or not flavored, Other black tea (fermented) and other partly fermented tea.
FTA	Colombia Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Tea, whether or not flavored, Other black tea (fermented) and other partly fermented tea

MODULE 11: DIAN Advance Classification Ruling

Legally binding classification rulings issued by DIAN for HS 0902.40.

Query official DIAN portal:

Search DIAN Portal for 0902.40 →

DIAN Colombia Customs Lines (0902.40)

National line-level (8/10-digit) detail for Colombia (DIAN): coverage in progress.

Universal 6-digit WCO backbone applied rate: 10%. Confirm the full national commodity code at the official source (DIAN Colombia).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
0902.10	Subheading under Heading 0902	HS 0902.10 Colombia Duty & Entry Rules →
0902.20	Subheading under Heading 0902	HS 0902.20 Colombia Duty & Entry Rules →
0902.30	Subheading under Heading 0902	HS 0902.30 Colombia Duty & Entry Rules →

Official Primary Sources & Authority References

DIAN Colombia Customs Portal ↗

Official Colombia DIAN tariff schedule, 19% IVA, and CAN/US-Colombia rules.

DIAN Advance Classification Ruling System ↗

DIAN official binding advance classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Tea, whether or not flavored, Other black tea (fermented) and other partly fermented tea?

Under WCO Harmonized System 2022 and United States (USITC HTS), Tea, whether or not flavored, Other black tea (fermented) and other partly fermented tea is classified under HS 0902.40 (Heading 0902, Chapter 09). The representative CO MFN general duty rate is 10%.

How is HS 0902.40 distinguished within Heading 0902 (Tea, whether or not flavored)?

Heading 0902 covers Tea, whether or not flavored. Subheading 0902.40 specifically isolates Other black tea (fermented) and other partly fermented tea. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0902.

What are the primary candidate subheadings related to HS 0902.40?

Related subheadings under Heading 0902 include 0902.10, 0902.20, 0902.30. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Tea, whether or not flavored, Other black tea (fermented) and other partly fermented tea?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 0902.40 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Tea, whether or not flavored, Other black tea (fermented) and other partly fermented tea?

Commercial shipments of Tea, whether or not flavored, Other black tea (fermented) and other partly fermented tea with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 0902.40?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What FDA Prior Notice requirements apply to commercial imports under HS 0902.40?

Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.

What import VAT or sales tax applies to HS 0902.40 in Colombia?

Commercial imports of Tea, whether or not flavored, Other black tea (fermented) and other partly fermented tea under HS 0902.40 into Colombia are subject to 19% IVA, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Colombia?

The customs de minimis threshold for import shipments into Colombia is USD $200. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Colombia?

Customs declarations, import duty assessments, and DIAN Advance Classification Ruling System for HS 0902.40 are administered by Dirección de Impuestos y Aduanas Nacionales (DIAN).

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